Ohio City Tax Calculator

Ohio municipal income tax

How Ohio city income tax works

Ohio lets its cities and villages tax income, and 670 of them do in 2026: the Department of Taxation's rate table lists 667, and RITA's table adds three more. Two things set the bill. The city where you do the work taxes your wages there, whether or not you live in it. The city where you live taxes residents on all of their earned income, wherever it was earned, and then decides how much credit to give for the tax you already paid to the work city.

Each city picks one flat rate for everyone. As the Department of Taxation puts it, state law requires that the rate be uniform within a municipality and not exceed 1% without the approval of voters. For 2026 the rates run from 0.45% in Indian Hill to 3% in Bedford and Parma Heights. 283 municipalities charge 1% or less and 48 charge 2.5% or more. The tax falls on wages, salaries and other compensation, and on business net profits. Municipal taxable wages are usually the larger of the Medicare wages in box 5 of your W-2 or the local wages in box 18, so 401(k) deferrals do not lower them. Since tax year 2024, income earned before age 18 is exempt in every municipality.

Addresses in a township owe no municipal tax, though a joint economic development district (JEDD) or zone (JEDZ) there may levy one, and Ohio law treats a JEDD or JEDZ that levies an income tax as a municipal corporation. The calculator lists all 153 of them as work locations. If you live in a township with no municipal tax, you owe city tax only to the place where you work.

The resident credit: why two cities can both tax you

Ohio law allows, but does not require, a city to credit its residents for all or part of the tax they paid to another municipality, in Ohio or elsewhere. That rule decides how much of a second tax you pay. RITA, which collects the tax for 406 of the municipalities in this calculator, publishes two numbers for each member. The credit rate is the most it will credit per dollar of wages earned elsewhere. The credit factor is the share of that amount it allows. On the RITA return you multiply your wages by your home city's credit rate, take the smaller of that and the tax actually paid to the work city, and then apply the credit factor.

The default example shows the effect. A Cleveland Heights resident who earns $60,000 in Cleveland pays Cleveland 2.5%, or $1,500. Cleveland Heights taxes residents at 2.25%, or $1,350, but its 2026 credit is a 50% factor with a 1% credit rate: the smaller of $1,500 and $600 is $600, and half of it is $300. That leaves $1,050 of residence tax, so the worker pays $2,550 a year, a combined 4.25% of wages. Of the 406 RITA municipalities in the data, 172 give full credit up to their own rate, 108 give partial credit and 126 give none.

The Central Collection Agency (CCA), run by the City of Cleveland's Division of Taxation, collects for Cleveland and 35 other municipalities and publishes a tax credit percentage and a credit limit for each. South Russell, for example, taxes residents at 1.25% and credits 75% of the tax paid elsewhere up to that rate, so $100,000 earned in Cleveland leaves $312.50 of South Russell tax after a $937.50 credit. Columbus, which runs its own tax office, gives 100% credit for tax paid up to 2.5%. Its own example: work in a city with a 1% tax and live in a 2.5% city with full credit, and you owe 1% to the work city and 1.5% to the city of residence. For cities in neither table, including Cincinnati, Toledo, Akron and Dayton, the calculator asks you to pick the rule and shows the range until you do.

Working from home and hybrid schedules

Wages are taxed where the work is done. If you work some days at home in another city, the office city is owed tax only on the office days, and the home city taxes the at-home days as the work location, with no credit. RITA's refund form has a reason for exactly this case, days worked from home instead of at the workplace, supported by a log of days worked outside the city. In the calculator, a Columbus resident earning $80,000 who works 40% of the time at home and the rest in Dublin pays Dublin $960.00 and Columbus $1,040.00, a total of $2,000 or 2.5% of the pay, because Columbus credits the full 2% paid to Dublin and taxes the home days at 2.5%.

If your employer withheld the work city's tax for days you spent at home, you do not get that back automatically: you file a refund request with the work city, and a RITA home city will not credit tax that is refunded. Working from home lowers the total when your home city has a lower rate than the office city or gives less than full credit, because the home days are taxed once instead of twice. Run both schedules in the calculator to see the difference.

The largest city income taxes in Ohio

Ohio municipalities collected $7.3 billion of income tax in 2024. The table ranks them by 2024 collections from the Department's Tax Data Series and shows the 2026 rate, where the resident credit rule comes from and the credit itself.

Rates from the ODT Finder table (September 28, 2026); credits from the RITA 2026 table (factor up to credit rate), the CCA 2026 table and the City of Columbus; collections from ODT Tax Data Series table LG-11 for calendar year 2024. Other: not in the RITA or CCA tables, so check the city's own tax office for its credit.

Rates that changed on January 1, 2026

Rates can also change during a year, as Paulding's did on July 1, 2025, so check your city before relying on an old pay stub. Your employer withholds for the city where you work; Columbus, for example, requires withholding at 2.5% on wages earned there. If your employer does not also withhold your residence tax, you pay it through estimates or on your city return, which has a separate line for residence tax withheld. CCA lists mandatory filing for residents of all its member cities except Obetz.

Look up any city or village

Type part of a name or pick a county to see its 2026 rate and, where RITA, CCA or Columbus publish it, the resident credit rule.

City income tax is separate from the school district income tax, which applies only where you live and is filed with the state on Form SD 100: see the Ohio school district tax calculator and the school district income tax guide. For Columbus, read the Columbus city income tax guide, and for your full paycheck try the Ohio salary calculator or the Columbus salary calculator. Other states with city taxes are in local income tax by state.